Deduction under Section 35B restricted for post cutoff expenditure unless exporter or technical know how provider meets eligibility and exclusivity conditions. The amendment restricts the availability of the deduction under Section 35B by imposing a temporal cutoff and inserting sub section (1A) which disallows the deduction for expenditure after the cutoff unless the assessee is engaged in export of goods as a small scale exporter or holds an Export House Certificate, or is engaged in provision of technical know how or related services to persons outside India, and the expenditure is incurred wholly and exclusively for those specified businesses; explanatory definitions and cross references are provided.